# Finance (No. 2) Act 1992, Paragraph 6


In section 129 of that Act (power to remit or repay duty on denatured goods)—
(a) in paragraph (b) of subsection (1) for “warehoused" there shall be substituted “ chargeable with a duty the requirement to pay which has not yet taken effect ”; and
(b) after that subsection there shall be inserted the following subsection—
“(1A) The reference in subsection (1) above to goods which are chargeable with a duty the requirement to pay which has not yet taken effect shall be construed as a reference to any goods which are warehoused or, in the application of that section in relation to a duty of excise, to any goods at a time, before the excise duty point for those goods, when they are chargeable with such a duty.”

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Source: https://www.legislation.gov.uk/ukpga/1992/48/schedule/2/paragraph/6 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-1992/schedule-2/paragraph-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.